Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to aqualified organization. To become a qualified organization,most organizations other than churches and governments, as describedbelow, must apply to the IRS. Publication 78.You can ask any organization whether it is a qualifiedorganization, and most will be able to tell you. Or you can check IRSPublication 78 which lists most qualified organizations. You may findPublication 78 in your local library's reference section. If not, youcan call the IRS tax help telephone number shown for your area in yourtax package to find out if an organization is qualified. Computer: You can find an electronic version of Publication 78 on the IRSHome Page at www.irs.ustreas.gov/prod/bus_info/eo/eosearch.html. Types of Qualified Organizations Generally, only the five following types of organizations can bequalified organizations. A community chest, corporation, trust, fund, orfoundation organized or created in or under the laws of theUnited States, any state, the District of Columbia, or any possessionof the United States (including Puerto Rico). It must be organized andoperated only for: Religious, Charitable, Educational, Scientific, or Literary purposes, or five star hotel in BrusselsFor the prevention of cruelty to children or animals. Certain organizations that foster national or international amateursports competition also qualify. War veterans' organizations, including posts,auxiliaries, trusts, or foundations, organized in the United States orany of its possessions. Domestic fraternal societies, orders, andassociations operating under the lodge system. Note: Your contribution to this type of organization isdeductible only if it is to be used solely for charitable, religious,scientific, literary, or educational purposes, or for the preventionof cruelty to children or animals. Certain nonprofit cemetery companies orcorporations. Note: Your contribution to this type of organization isnot deductible if it can be used for the care of a specific lot ormausoleum crypt. The United States or any state, the District ofColumbia, a U.S. possession (including Puerto Rico), a politicalsubdivision of a state or U.S. possession, or an Indian tribalgovernment or any of its subdivisions that perform substantialgovernment functions. Note: Mamaia lodgingTo be deductible, your contribution to this typeof organization must be made solely for public purposes. Example 1. You contribute cash to your city's policedepartment to be used as a reward for information about a crime. Thecity police department is a qualified organization, and yourcontribution is for a public purpose. You can deduct yourcontribution. Example 2. You make a voluntary contribution to thesocial security trust fund, not earmarked for a specific account.Because the trust fund is part of the U.S. Government, you contributedto a qualified organization. You can deduct your contribution. Examples.Qualified organizations include: Churches, a convention or association of churches, temples,synagogues, mosques, and other religious organizations, Most nonprofit charitable organizations such as the RedCross and the United Way, Most nonprofit educational organizations, including the Girl(and Boy) Scouts of America, colleges, museums, and day-care centersif substantially all the child care provided is to enable individuals(the parents) to be gainfully employed and the services are availableto the general public. However, if your contribution is a substitutefor tuition or other enrollment fee, it is not deductible as acharitable contribution, as explained later under ContributionsYou Cannot Deduct, Nonprofit hospitals and medical researchorganizations, Utility company emergency energy programs, if the utilitycompany is an agent for a charitable organization that assistsindividuals with emergency energy needs, Nonprofit volunteer fire companies, Public parks and recreation facilities, and Civil defense organizations, Canadian charities.You may be able to deduct contributions to certain Canadiancharitable organizations covered under an income tax treaty withCanada. To deduct your contribution to a Canadian charity, you generallymust have income from sources in Canada. See Publication 597,Information on the United States-Canada Income Tax Treaty,for information on how to figure your deduction. Mexican charities.You may be able to deduct contributions to certain Mexicancharitable organizations under an income tax treaty with Mexico. The organization must meet tests that are essentially the same asthe tests that qualify U.S. organizations to receive deductiblecontributions. The organization may be able to tell you if it meetsthese tests. Envelope: If not, you can get general information about the tests theorganization must meet by writing to the: Internal Revenue Service Assistant Commissioner (International) Attention CP:IN:D:CS 950 L'Enfant Plaza, SW Washington, DC 20024. To deduct your contribution to a Mexican charity, you must haveincome from sources in Mexico. The limits described in Limits onDeductions, later, apply and are figured using your income fromMexican sources. Those limits also apply to all your charitablecontributions, as described in that discussion.